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Showing result 1 - 5 of 12 essays matching the above criteria.
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1. Modelling the Exchange Rate: Evidence from the Impacts of Quantitative Easing in Sweden
University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomiAbstract : Quantitative easing, the unconventional monetary policy measure used by many central banks to combat low inflation when interest rates are at the lower bound, has shown to be an effective tool for depreciating the domestic currency. Although the exchange rate is of particular importance in a small open economy as it directly impacts inflation dynamics,trade competitiveness and plays a substantial role in shaping monetary policy, few papers have investigated how the depreciating effect of QE to the exchange rate works. READ MORE
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2. How and why are Accounting Choices Being Made? A case study concerning accounting choices of component depreciations in Swedish real estate companies
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background and problem discussion A large accounting choice is which depreciation method to use since it has a large impact on the financial statements. In K3 there is a new area, namely component depreciation, which has to be implemented on current assets if they have more than one substantial component. READ MORE
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3. The implementation of the K3 framework -A study of construction companies' application of K3
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem discussion: An increased globalization has led to a need for harmonization of the accounting regulations. The decision to implement IFRS for public companies in countries of the European Union inspired the Swedish Accounting Standards Board to develop new framework for non-public companies. READ MORE
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4. Component Depreciation in Swedish Real State Companies –A study of how private and municipal companies handle K3’s new requirement for component depreciation
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem discussion: From the 1st of January 2014, the K3 framework developed by the Swedish Board for Accounting Standards became mandatory for large Swedish companies. K3 contains a requirement for tangible assets to be divided into components if the difference in consumption of the components was likely to be significant. READ MORE
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5. Progressive Depreciation in Housing Cooperative Associations –A case study on norm setters’ and practitioners’ arguments in a debate
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Problem: The question of whether or not progressive depreciation on buildings in housing cooperative associations (HCAs) should be allowed is something that has been discussed for years. Assuming that the progressive method will not be allowed and hence will be replaced by the straight-line method, the costs will be brought forward. READ MORE
